Results 131 to 140 of about 160,756 (322)
Evolving Geopolitics and Japan's Economic Security–Trade Nexus: ‘New Capitalism’ as a Balancing Act?
Global Policy, EarlyView.ABSTRACT Amid intensifying geopolitical tensions, governments increasingly perceive economic interdependence as a strategic vulnerability. Japan, situated geopolitically between two great powers—the United States and China—attempts to navigate geopolitics by prioritising economic security.
Minako Morita‐Jaeger
wiley +1 more source
Turnover experiences in public accounting and alumni's decisions to “give back”
Contemporary Accounting Research, EarlyView.Abstract This study examines turnover experiences in public accounting, including the exit phase (from public accountants' initial thoughts of leaving to their exit) and the post‐exit phase (from their exit to the present moment) of the turnover process.
Lindsay M. Andiola +2 more
wiley +1 more source
Fiscal Competition in Space and Time [PDF]
This paper analyzes fiscal competition among numerous spatially- separated jurisdictions in an explicitly dynamic framework. The degree of factor mobility between jurisdictions is imperfect because it is costly and time-consuming to adjust factor stocks.
David E. Wildasin
core
E-commerce “online” in the Enlarged European Union: consequences arising from the simultaneous adoption of the OECD permanent establishment definition and the COUNCIL Directive 2002/38/EC [PDF]
, 2005 In this paper, we analyse the OECD permanent establishment definition and the COUNCIL Directive 2002/38/EC of 7 May 2002, applicable to radio and television broadcasting services and certain electronically supplied services for services provided by ...
Lopes, José
core
Unveiling Corruption's Influence on Insider Trading: US Insights
Accounting &Finance, EarlyView.ABSTRACT This study examines the relationship between state‐level political corruption and firm‐level insider trading in the United States. State corruption is proxied using Department of Justice court cases involving corrupt activities. The findings reveal a positive and statistically significant association between political corruption and insider ...
Ahmed Al‐Hadi +3 more
wiley +1 more source
Reviewing fast or slow: A theory of summary reversal in the judicial hierarchy
American Journal of Political Science, EarlyView.Abstract Appellate courts with discretionary dockets have multiple ways to review lower courts. We develop a formal model that evaluates the trade‐offs between “full review”—which features full briefing, oral arguments, and signed opinions—versus “quick review,” where a higher court can summarily reverse a lower court. We show that having the option of
Alexander V. Hirsch +2 more
wiley +1 more source
The policy adjacent: How affordable housing generates policy feedback among neighboring residents
American Journal of Political Science, EarlyView.Abstract While scholars have documented feedback effects among a policy's direct winners and losers, less is known about whether such effects can occur among the indirectly affected—“the policy adjacent.” Using 458 geocoded housing developments built between two nearly identical statewide ballot propositions funding affordable housing in California, we
Michael Hankinson +2 more
wiley +1 more source
Annals of Public and Cooperative Economics, EarlyView.Abstract An extensive literature demonstrates a positive relationship between social capital and health. However, empirical analyses within the Italian context remain limited. This study contributes to the existing literature by expanding the empirical evidence on this topic for Italy, employing an ecological approach.
Maria Alessandra Antonelli +1 more
wiley +1 more source
Opportunity and accounts consolidation conditions [PDF]
This paper presents some aspects regarding competition and harmonization in European Union fiscal policy, especially after the last enlargement on 2007.
Eugenia Ramona Nandra
core
The Biodiversity Moonshot: A Spark for a Transformative Change or a New Business‐Case Facade?
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT Biodiversity has recently gained increased attention in sustainability management research. It sustains the ecosystems on which organizations depend, while simultaneously being threatened by organizational activities. By highlighting this dynamic of impact and dependence, the integration of biodiversity into management discourse offers an ...
Francesco Testa +17 more
wiley +1 more source